Power Tech Transformers, Nabha V. ITO, Nabha

ITA 491/CHANDI/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 68544 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 10-10-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 03-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE SHRI T.R.SOOD ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO. 491/CHD/2013 ASSESSMENT YEAR : 2008-09 M/S POWER TECH TRANSFORMERS, VS THE INCOME TAX OFFI CER, FOCAL POINT, NABHA. NABHA. PAN : AAIFP-7607E (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI J.S.NAGAR DATE OF HEARING : 10.10.2013 DATE OF PRONOUNCEMENT : 25.10.2013 O R D E R PER SUSHMA CHOWLA, JM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(APPEALS) DATED 26.02.2013 RELATING TO ASSESSMEN T YEAR 2008-09. 2. THE APPEAL WAS FIXED FOR HEARING ON 29.07.2013 O N WHICH DATE THE CASE WAS FURTHER ADJOURNED TO 10.10.2013 AT THE REQUEST OF THE COUNSEL FOR THE ASSESSEE. BUT, ON 10.10.2013, NONE APPEARED ON BEHALF OF THE APPELLANT NOR ANY REQUEST FOR ADJOURN MENT WAS RECEIVED. 3. IN THESE CIRCUMSTANCES, IT APPEARS THAT THE ASS ESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL AND THE INSTAN T APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED. 2 4. IN OUR ABOVE VIEW, WE GET SUPPORT FROM THE DECIS ION OF THE APEX COURT IN THE CASE OF CIT V. B.N. BHATTACHARGEE AND ANOTHER, REPORTED IN 118 ITR 46L [RELEVANT PAGES 477 & 478] WHEREIN THEIR LORDSHIPS HAVE HELD THAT: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. 5. OUR VIEW FURTHER FINDS SUPPORT FROM THE FOLLOWIN G DECISIONS ALSO: I) CIT V. MULTIPLAN INDIA (P) LTD: 38 ITD 320 (DE L) II) ESTATE OF LATE TUKOJIRAO HOLKAR V. CWT: 223 ITR 480(MP) 6. RESPECTFULLY FOLLOWING THE DECISIONS [SUPRA], WE DISMISS THE INSTANT APPEAL FILED BY THE ASSESSEE FOR NON-PROSEC UTION. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH OCTOBER,2013. SD/- SD/- ( T.R.SOOD) (SUSHMA CH OWLA) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 25 TH OCTOBER,2013 POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR ITAT,CHD.